No. An IRA is a trust created for the exclusive benefit of an individual or his beneficiaries. During the IRA owners lifetime, the IRA owner may transfer or roll over the Traditional IRA assets to a Traditional IRA for the benefit of the IRA owner. If an IRA owner attempts to roll over his Traditional IRA into someone else's Traditional IRA, they would both incur penalties. Only after the IRA owner's death may the IRA owner's assets potentially be transferred or rolled over to the spouse beneficiaries Traditional IRA.